Puerto Rico established in January of 2021 that businesses making more than $100,000 in total gross sales or at least 200 transactions in Puerto Rico annually are required to register with the Puerto Rico Department of Treasury and collect and remit Puerto Rico sales tax. Regulation No. 9237 states that Puerto Rico may impose the obligation to collect sales tax on businesses with no physical presence in the territory if it meets the $100,000 sales or 200 transactions economic nexus threshold in the accounting year. Marketplace facilitators must collect and remit sales tax for sales beginning January 1, 2020 if they exceed the thresholds. Once a seller has reached the threshold and established nexus, the seller is required to register in the Merchant’s Registry. (Government of Puerto Rico Treasury Department, Regulation No. 9237, effective immediately)